- The Italian Revenue Agency clarified VAT rules for research center construction and design.
- Reduced 10% VAT applies to buildings used for collective interests like education.
- Training activities in the building must not be marginal compared to research to qualify for the reduced rate.
- Reduced VAT for design services applies only if included in a single contract with construction; otherwise, the standard rate applies.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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